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What is the primary focus of the General Education courses mentioned?
What is the primary focus of the General Education courses mentioned?
Which of the following courses is NOT part of the Common Business and Management Education Courses?
Which of the following courses is NOT part of the Common Business and Management Education Courses?
Which outcome is associated with the development of quantitative reasoning?
Which outcome is associated with the development of quantitative reasoning?
What is the total number of units for the core courses listed under Common Business and Management Education?
What is the total number of units for the core courses listed under Common Business and Management Education?
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Which aspect is emphasized within the Core Accounting Education courses?
Which aspect is emphasized within the Core Accounting Education courses?
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What is one outcome that all graduates are expected to achieve regardless of their program?
What is one outcome that all graduates are expected to achieve regardless of their program?
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Which basic management function involves assigning tasks and managing resources?
Which basic management function involves assigning tasks and managing resources?
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In the context of business and management education, what is a crucial skill expected of graduates?
In the context of business and management education, what is a crucial skill expected of graduates?
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What aspect of responsibility is emphasized in the education of graduates?
What aspect of responsibility is emphasized in the education of graduates?
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What is a key focus of graduates within a specific sub-discipline in business?
What is a key focus of graduates within a specific sub-discipline in business?
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What technological proficiency is expected from graduates in business-related programs?
What technological proficiency is expected from graduates in business-related programs?
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Which skill related to communication is specifically mentioned for graduates?
Which skill related to communication is specifically mentioned for graduates?
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Which function of management focuses on reviewing performance and ensuring goals are met?
Which function of management focuses on reviewing performance and ensuring goals are met?
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What is the primary purpose of the Bachelor of Science in Accountancy (BSA) program?
What is the primary purpose of the Bachelor of Science in Accountancy (BSA) program?
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Which organization issues the competency framework that the BSA program complies with?
Which organization issues the competency framework that the BSA program complies with?
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What essential quality must accountants maintain according to the content?
What essential quality must accountants maintain according to the content?
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Which of the following best describes the nature of the accountancy profession as mentioned in the content?
Which of the following best describes the nature of the accountancy profession as mentioned in the content?
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What is a key function of accountants in relation to organizational decision-making?
What is a key function of accountants in relation to organizational decision-making?
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How do Higher Education institutions (HEls) demonstrate the effectiveness of their curricula?
How do Higher Education institutions (HEls) demonstrate the effectiveness of their curricula?
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What must accountancy professionals consider when making decisions?
What must accountancy professionals consider when making decisions?
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What is a requirement for graduates of the BSA program regarding certifications?
What is a requirement for graduates of the BSA program regarding certifications?
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What is the maximum teaching load for part-time or special lecturers across multiple institutions in a term?
What is the maximum teaching load for part-time or special lecturers across multiple institutions in a term?
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At what rank does a new faculty member typically start?
At what rank does a new faculty member typically start?
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What is a primary purpose of faculty evaluation?
What is a primary purpose of faculty evaluation?
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What is the typical probationary period for full-time faculty before they can be made permanent?
What is the typical probationary period for full-time faculty before they can be made permanent?
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What type of program should be implemented to help faculty maintain their professional growth?
What type of program should be implemented to help faculty maintain their professional growth?
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What is one of the possible provisions in a faculty development program?
What is one of the possible provisions in a faculty development program?
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What could happen to faculty members who do not meet minimum standards of competence?
What could happen to faculty members who do not meet minimum standards of competence?
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Which of the following is NOT a recognized academic rank for collegiate faculty members?
Which of the following is NOT a recognized academic rank for collegiate faculty members?
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What should be the primary focus of the BSA program according to the guidelines?
What should be the primary focus of the BSA program according to the guidelines?
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What is the maximum number of units a student can enroll in during a term?
What is the maximum number of units a student can enroll in during a term?
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What is the minimum number of hours for a 3 unit course offered in a semester?
What is the minimum number of hours for a 3 unit course offered in a semester?
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Which statement about the internship requirement is correct?
Which statement about the internship requirement is correct?
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What should the curriculum for the BSA program align with?
What should the curriculum for the BSA program align with?
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What are the HEI's responsibilities regarding admission policy?
What are the HEI's responsibilities regarding admission policy?
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How should access to technology be provided in the BSA program?
How should access to technology be provided in the BSA program?
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What factor should be most emphasized in the BSA program's curriculum according to guidelines?
What factor should be most emphasized in the BSA program's curriculum according to guidelines?
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What is the total unit requirement for the outlined accounting program?
What is the total unit requirement for the outlined accounting program?
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Which course focuses specifically on government and nonprofit organizational accounting?
Which course focuses specifically on government and nonprofit organizational accounting?
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Which semester in the second year includes courses related to income taxation and business regulations?
Which semester in the second year includes courses related to income taxation and business regulations?
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What area of study do 'Auditing and Assurance: Concepts and Applications 1' and 'Auditing and Assurance: Concepts and Applications 2' belong to?
What area of study do 'Auditing and Assurance: Concepts and Applications 1' and 'Auditing and Assurance: Concepts and Applications 2' belong to?
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What is the main focus of the course 'Governance, Business Ethics, Risk Management, and Internal Control'?
What is the main focus of the course 'Governance, Business Ethics, Risk Management, and Internal Control'?
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In which year do students take the course 'Accounting Internship'?
In which year do students take the course 'Accounting Internship'?
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Which of the following course titles indicates a focus on statistical analysis in an accounting context?
Which of the following course titles indicates a focus on statistical analysis in an accounting context?
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What type of course is 'Mathematics in the Modern World' classified as?
What type of course is 'Mathematics in the Modern World' classified as?
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Which course is primarily concerned with the understanding and application of accounting standards?
Which course is primarily concerned with the understanding and application of accounting standards?
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What is included in the total unit requirement of 26 units in the first semester of the first year?
What is included in the total unit requirement of 26 units in the first semester of the first year?
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Study Notes
CHED Memorandum Order No. 27
- Revised policies, standards, and guidelines for Bachelor of Science in Accountancy (BSA)
- In accordance with RA 7722 (Higher Education Act of 1994) and CMO No. 46, 2012
- Outcomes-based education system
- Policies, standards, and guidelines (PSGs) adopted and promulgated by the Commission
Article I: Introduction
- Based on CMO No. 46, 2012 guidelines, this PSG implements a shift to learning competency-based standards/outcomes-based education
- Specifies core competencies expected of BS Accountancy graduates regardless of the type of HEI
- Recognizes diversity in HEIs and allows innovation in curriculum aligned with specific missions and assessment of learning outcomes
Article II: Authority to Operate
- All private HEIs (PHEIs) intending to offer BS Accountancy programs must obtain proper authority from the Commission in accordance with this PSG
- Existing PHEIs with BS Accountancy programs are required to shift to an outcomes-based approach based on the PSG
- State universities and colleges (SUCs), and local universities and colleges (LUCs) must also follow the provisions of these policies and standards
Article III: General Provisions
- HEIs have academic freedom in curricular offerings but must comply with minimum requirements for specific programs, general education, and professional courses
- Minimum standards are expressed as minimum program outcomes (Article IV, Section 6)
- CHED developed a sample curriculum (Article V, Section 8), prescribing minimum unit requirements (RA 7722, Section 13)
- Sample curriculum map (Article V, Section 9) outlines curriculum design.
- Appropriate curriculum delivery methods (Article V, Section 10) are shown in sample syllabi (Article V, Section 11)
- The CHED determined required physical resources (library, laboratories) and human resources (administration, faculty) (Article VI)
- HEIs can design curricula tailored to their contexts and missions, demonstrating attainment of required outcomes; latitude in curriculum delivery and resource allocation
- HEIs can use CHED's Implementation Handbook for OBE and ISA in making submissions for Sections 16, 17, and 18 of Article VII
Article IV: Program Specifications
- The program is called Bachelor of Science in Accountancy (BSA)
- The program provides general accounting education for students pursuing professional careers in accountancy, particularly public accounting
- Compliance with the latest competency framework for professional accountants issued by the International Federation of Accountants (IFAC)
- Accountants must pursue lifelong learning, act ethically and consider public interest
- Combines accounting expertise, business understanding, and analytical skills for practical and grounded professionalism
Section 5: Program Description (5.1 Degree Name)
- Bachelor of Science in Accountancy (BSA)
Section 6: Program Outcomes
- Common to all programs: Articulate and discuss developments in the field, communicate effectively, work in multi-disciplinary/cultural teams, act responsibly and preserve Filipino heritage (RA 7722) based
- Common to Business and Management (Discipline): Describe management functions (planning, organizing, leading, controlling), identify business concepts, solve problems effectively, communicate with stakeholders, apply ICT, work effectively with stakeholders, plan and implement business activities
Section 6.3: Specific to Sub-discipline/Major
- Resolve business issues/problems with a global perspective in the areas of financial accounting, cost accounting, management, accounting control, taxation, and accounting information systems
- Conduct accounting research using literature and methodologies
- Apply technology in accounting for financial and non-financial information, reports, and decisions; maintain good corporate citizenship, social responsibility, and ethical practice.
Other Sections
- Outcomes, Performance Indicators, Curriculum Description, Curriculum Map, detailed course outline, requirements, and policies, personnel, facilities, and compliance are addressed as well
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Description
This quiz covers the key aspects of CHED Memorandum Order No. 27, which outlines revised policies, standards, and guidelines for the Bachelor of Science in Accountancy program. Learn about the outcomes-based education system and the authority required for private higher education institutions to operate these programs.
